https://www.taxtmi.com/caselaws?id=102541 Metallising of polyester or polyester films was held not to amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, because the Tribunal followed its earlier ruling that metallising or lacquering of films does not create a new excisable product. On that basis, the activity was treated as outside the scope of central excise duty, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Mon, 31 May 1993 00:00:00 +0530 Wed, 15 Feb 2012 12:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102541 Metallising of polyester or polyester films was held not to amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, because the Tribunal followed its earlier ruling that metallising or lacquering of films does not create a new excisable product. On that basis, the activity was treated as outside the scope of central excise duty, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Mon, 31 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102541